13 ACT, CAP. 532 LFN 1990 against the accused person beyond all reasonable doubt as required by law. SECTION 362 OF THE PENAL CODE sets out when a person is said to make a false document. This includes, amongst others, when a person alters a document in any material part after it has been made either by himself or by any other person without lawful authority. See BROWN VS STATE (2012)3 NWLR (PART 1287)207 AT 248 – 249, PARAGRAPHS H – B. In proving his case beyond reasonable doubt, the prosecution brought PW1, PW2 and PW3 who testified against the accused person and tendered Exhibits A, B, C, D, E and F in support of their oral testimony. But sincerely speaking, I have raised a serious doubt on the prosecution’s proof beyond reasonable doubt for the following reasons: 1. Exhibit X as I have carefully observed, is a letter from the complainant (EFCC) to the Vice Chancellor of the University of Ilorin, dated November 25, 2008 for INVESTIGATION ACTIVITIES of the accused person, OJO OLUFEMI. In the said exhibit, the EFCC has confirmed that the statement of Result of the accused person was forged, as the accused graduated with a third class and not a second class lower division as he presented. However, the complainant, EFCC in order to facilitate their investigation, kindly requested from the University to supply to them additional information particularly the following: - a. Duplicate of Statement of Result issued to the accused b. Transcript from year of entry to graduation c. Specimen Signature of the Registrar at the time of his (the accused) graduation d. Specimen copy of Statement of Result issued by the University e. Written statement by Registrar or Exam Officer of the University f. Ojo Olufemi Ebenezer’s Academic file (for sighting only).